diff --git a/internal/service/efs/file_system_data_source_test.go b/internal/service/efs/file_system_data_source_test.go
index 1cc80384316..71bb2230fea 100644
--- a/internal/service/efs/file_system_data_source_test.go
+++ b/internal/service/efs/file_system_data_source_test.go
@@ -11,7 +11,6 @@ import (
 	"github.com/aws/aws-sdk-go/service/efs"
 	sdkacctest "github.com/hashicorp/terraform-plugin-testing/helper/acctest"
 	"github.com/hashicorp/terraform-plugin-testing/helper/resource"
-	"github.com/hashicorp/terraform-plugin-testing/terraform"
 	"github.com/hashicorp/terraform-provider-aws/internal/acctest"
 )
 
@@ -28,7 +27,6 @@ func TestAccEFSFileSystemDataSource_id(t *testing.T) {
 			{
 				Config: testAccFileSystemDataSourceConfig_id,
 				Check: resource.ComposeTestCheckFunc(
-					testAccFileSystemCheckDataSource(dataSourceName, resourceName),
 					resource.TestCheckResourceAttrPair(dataSourceName, "arn", resourceName, "arn"),
 					resource.TestCheckResourceAttrPair(dataSourceName, "performance_mode", resourceName, "performance_mode"),
 					resource.TestCheckResourceAttrPair(dataSourceName, "creation_token", resourceName, "creation_token"),
@@ -60,7 +58,6 @@ func TestAccEFSFileSystemDataSource_tags(t *testing.T) {
 			{
 				Config: testAccFileSystemDataSourceConfig_tags,
 				Check: resource.ComposeTestCheckFunc(
-					testAccFileSystemCheckDataSource(dataSourceName, resourceName),
 					resource.TestCheckResourceAttrPair(dataSourceName, "arn", resourceName, "arn"),
 					resource.TestCheckResourceAttrPair(dataSourceName, "performance_mode", resourceName, "performance_mode"),
 					resource.TestCheckResourceAttrPair(dataSourceName, "creation_token", resourceName, "creation_token"),
@@ -92,7 +89,6 @@ func TestAccEFSFileSystemDataSource_name(t *testing.T) {
 			{
 				Config: testAccFileSystemDataSourceConfig_name,
 				Check: resource.ComposeTestCheckFunc(
-					testAccFileSystemCheckDataSource(dataSourceName, resourceName),
 					resource.TestCheckResourceAttrPair(dataSourceName, "arn", resourceName, "arn"),
 					resource.TestCheckResourceAttrPair(dataSourceName, "performance_mode", resourceName, "performance_mode"),
 					resource.TestCheckResourceAttrPair(dataSourceName, "creation_token", resourceName, "creation_token"),
@@ -123,7 +119,6 @@ func TestAccEFSFileSystemDataSource_availabilityZone(t *testing.T) {
 			{
 				Config: testAccFileSystemDataSourceConfig_availabilityZone,
 				Check: resource.ComposeTestCheckFunc(
-					testAccFileSystemCheckDataSource(dataSourceName, resourceName),
 					resource.TestCheckResourceAttrPair(dataSourceName, "availability_zone_id", resourceName, "availability_zone_id"),
 					resource.TestCheckResourceAttrPair(dataSourceName, "availability_zone_name", resourceName, "availability_zone_name"),
 				),
@@ -157,40 +152,6 @@ func TestAccEFSFileSystemDataSource_nonExistent_tags(t *testing.T) {
 	})
 }
 
-func testAccFileSystemCheckDataSource(dName, rName string) resource.TestCheckFunc {
-	return func(s *terraform.State) error {
-		rs, ok := s.RootModule().Resources[dName]
-		if !ok {
-			return fmt.Errorf("root module has no resource called %s", dName)
-		}
-
-		efsRs, ok := s.RootModule().Resources[rName]
-		if !ok {
-			return fmt.Errorf("can't find aws_efs_file_system.test in state")
-		}
-
-		attr := rs.Primary.Attributes
-
-		if attr["creation_token"] != efsRs.Primary.Attributes["creation_token"] {
-			return fmt.Errorf(
-				"creation_token is %s; want %s",
-				attr["creation_token"],
-				efsRs.Primary.Attributes["creation_token"],
-			)
-		}
-
-		if attr["id"] != efsRs.Primary.Attributes["id"] {
-			return fmt.Errorf(
-				"file_system_id is %s; want %s",
-				attr["id"],
-				efsRs.Primary.Attributes["id"],
-			)
-		}
-
-		return nil
-	}
-}
-
 func testAccFileSystemConfig_dataSourceBasic(rName string) string {
 	return fmt.Sprintf(`
 resource "aws_efs_file_system" "test" {
diff --git a/internal/service/efs/file_system_test.go b/internal/service/efs/file_system_test.go
index 44ff769f441..d2c4f7d6715 100644
--- a/internal/service/efs/file_system_test.go
+++ b/internal/service/efs/file_system_test.go
@@ -39,7 +39,7 @@ func TestAccEFSFileSystem_basic(t *testing.T) {
 					acctest.MatchResourceAttrRegionalHostname(resourceName, "dns_name", "efs", regexache.MustCompile(`fs-[^.]+`)),
 					resource.TestCheckResourceAttr(resourceName, "encrypted", "false"),
 					resource.TestCheckResourceAttr(resourceName, "lifecycle_policy.#", "0"),
-					acctest.MatchResourceAttrAccountID(resourceName, "name"),
+					resource.TestCheckResourceAttr(resourceName, "name", ""),
 					resource.TestCheckResourceAttr(resourceName, "number_of_mount_targets", "0"),
 					acctest.MatchResourceAttrAccountID(resourceName, "owner_id"),
 					resource.TestCheckResourceAttr(resourceName, "performance_mode", "generalPurpose"),
@@ -219,8 +219,11 @@ func TestAccEFSFileSystem_kmsKey(t *testing.T) {
 				Config: testAccFileSystemConfig_kmsKey(rName, true),
 				Check: resource.ComposeTestCheckFunc(
 					testAccCheckFileSystem(ctx, resourceName, &desc),
-					resource.TestCheckResourceAttrPair(resourceName, "kms_key_id", kmsKeyResourceName, "arn"),
 					resource.TestCheckResourceAttr(resourceName, "encrypted", "true"),
+					resource.TestCheckResourceAttrPair(resourceName, "kms_key_id", kmsKeyResourceName, "arn"),
+					resource.TestCheckResourceAttr(resourceName, "name", rName),
+					resource.TestCheckResourceAttr(resourceName, "tags.%", "1"),
+					resource.TestCheckResourceAttr(resourceName, "tags.Name", rName),
 				),
 			},
 			{
@@ -572,6 +575,10 @@ resource "aws_kms_key" "test" {
 resource "aws_efs_file_system" "test" {
   encrypted  = %[2]t
   kms_key_id = aws_kms_key.test.arn
+
+  tags = {
+    Name = %[1]q
+  }
 }
 `, rName, enable)
 }